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Keywords: Income smoothing
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Journal Articles
Institutional Ownership and Income Smoothing: Australian Evidence
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2005) 18 (2): 93–110.
Published: 01 December 2005
...Ping‐Sheng Koh This study examines the rarely investigated association between institutional ownership and income smoothing. The results support the predicted positive association between institutional ownership and the likelihood of firms smoothing earnings towards their earnings trend in general...
